Business rates - supporting information

Who is required to pay business rates and how business rates are calculated for a property (valuation).

What are business rates?

Business rates are a local tax that is paid by the occupiers of all non-domestic/business property, in the same way that council tax is a tax on domestic property.

Find out more about business rates.

How your bill is calculated

The Valuation Office Agency sets the rateable value of business premises by using property details such as rental information.

We use the rateable value and the business rates multiplier (set by central government) to calculate your business rates bill.

Find out more about how your bill is calculated.

If you think your rateable value is incorrect, you can make a business rate appeal.

Making an appeal does not allow you to withhold payment of business rates. If your appeal is successful you will receive a refund of any overpaid rates. Interest will be paid providing recovery action has not been instigated by the council by obtaining a liability order at a magistrates court and Government has set an interest rate as applicable for that particular year.

What is a revaluation?

The VOA regularly reassess and update the rateable values of all business properties usually every five years.  Find out more about revaluation.

Payment difficulties

If you have any difficulties in making a payment please contact us as quickly as possible.
 
Do not leave the matter until enforcement action has been initiated, as this may result in you paying additional costs and a summons being issued. Please contact us on 01723 232378 or email local.taxation@scarborough.gov.uk.
 

Business rates - non-domestic rates multiplier

The national non-domestic rating multiplier is the rate in the pound which, outside the City of London where special arrangements apply, the rateable value is multiplied by a set poundage to produce the annual rate bill for a property.
 

It is set annually by the government and except in a revaluation year cannot, by law, rise by more than the retail prices index.

 
Year Multiplier Small business multiplier
2004/2005 45.6p Not introduced
2005/2006 42.2p 41.5p
2006/2007 43.3p 42.6p
2007/2008 44.4p 44.1p
2008/2009 46.2p 45.8p
2009/2010 48.5p 48.1p
2010/2011 41.4p 40.7p
2011/2012 43.3p 42.6p
2012/2013 45.8p 45.0p
2013/2014 47.1p 46.2p
2014/2015 48.2p 47.1p
2015/2016 49.3p 48.0p
2016/2017 49.7p 48.4p
2017/2018 47.9p 46.6p